HQ 952098: Protest No. 3001-9X-XXXXXX; Combination Dual Cassette Stereo Incorporating Tape Players Incapable of Recording; Incorporating Compact Disc Player; HQ 950882

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 952098
                                                               
                        October 15, 1992

CLA-2 CO:R:C:M  952098 MBR

CATEGORY:  Classification

TARIFF NO.:  8527.31.40

District Director
U.S. Customs Service
909 First Ave., Rm 2039
Seattle, WA 98174

RE:  Protest No. 3001-9X-XXXXXX; Combination Dual Cassette Stereo
     Incorporating Tape Players Incapable of Recording;
     Incorporating Compact Disc Player; HQ 950882

Dear Sir:

     This is our response to Protest number 3001-9X-XXXXXX, dated
April 17, 1992, and Application for Further Review, regarding the
classification of certain Sharp Electronics Corp. nonportable
combination dual cassette stereos, incorporating an AM/FM tuner and
compact disc player, under the Harmonized Tariff Schedule of the
United States (HTSUS).

FACTS:

     The imported merchandise consists of Sharp Electronics
Corporation combination stereo systems designated by model numbers
SC9700CD, SC2700AV, and SC4700AV.  These systems combine the
following in one housing: an AM/FM stereo tuner, a dual cassette
deck, and a compact disk player.  This stereo system operates on
AC only and is not portable.

ISSUE:

     What is the classification of the instant AM/FM dual cassette
combination stereos incorporating compact disc players, under the
Harmonized Tariff Schedule of the United States (HTSUS)?

LAW & ANALYSIS:

     Customs has reconsidered its opinion in HQ 087179, dated May
31, 1991, and subsequently revoked that ruling with the issuance
of HQ 950882, dated August 7, 1992.  Based upon our further
analysis and research, it is now Customs position that the instant
merchandise is classifiable in subheading 8527.31.40, HTSUS, which
provides for combinations incorporating tape players which are
incapable of recording. 

                               -2-

     In the above referenced HQ 950882, we stated the following:

     The issue before us specifically is whether a "dual cassette
     tape player" incorporates tape players which are incapable of
     recording.  In fact, the dual cassette deck features both a
     tape recorder and a tape player.  While the tape recorder can
     both play and record, the tape player is only capable of
     playing.  In our previous ruling we took the view that the
     dual cassette deck should be considered a single entity which
     was capable of recording.  However, upon further review, we
     believe that the tariff provision contemplates that we
     consider the respective functions of the tape player and
     recorder separately.  The dual cassette deck therefore
     incorporates a tape player that is incapable of recording. 
     For this reason, we conclude that the instant merchandise is
     classifiable under subheading 8527.31.40, HTSUS, which
     provides for combinations incorporating tape players which are
     incapable of recording.

     For a similar holding regarding similar merchandise, see HQ
951932, dated August 24, 1992.

HOLDING:

     The Sharp Corporation, non-portable dual cassette combination
stereos, incorporating an AM/FM tuner and a compact disc player,
designated by model numbers SC9700CD, SC2700AV, and SC4700AV, are
classifiable in subheading 8527.31.40, HTSUS, which provides for
combinations incorporating tape players which are incapable of
recording.

     Since reclassification of the merchandise as indicated above
will result in a lower rate of duty than claimed, the protest
should be allowed in full.  A copy of this decision should be
attached to the Customs Form 19 and provided to the protestant as
part of the notice of action on the protest. 

                              Sincerely,




                              John Durant, Director